HR 5261 · 93th Congress · Taxation

A bill to amend the Internal Revenue Code of 1954 to provide a distribution deduction in the case of certain cemetery perpetual care fund trusts.

Introduced 1973-03-06· Sponsored by Rep. Waggonner, Joe D., Jr. [D-LA-4]· House

Bill Progress

✓
Introduced
2
Committee
3
House Vote
4
Senate
5
Enacted
Latest: Referred to House Committee on Ways and Means.(1973-03-06)

Plain Language Summary

[AI summary unavailable — showing source text] Provides that amounts paid by a cemetery perpetual trust fund created pursuant to local law by a taxable cementery corporation, for the care and maintenance of cemetery property, shall be considered distributions for tax deduction purposes of the Internal Revenue Code.…

Summarized by Claude AI · Non-partisan · For informational purposes only